This Final Degree Project is called “Cost management in the Department of Culture of the town of Ripoll” and it has been written with the collaboration of the Council of the Town of Ripoll, and the project is aimed to create a study to carry out an exhaustive control of its cost management of a specific department of this council, the Department of Culture, which embraces the areas of culture, youth and fairs. With this cost management, it has been possible to know the cost per inhabitant of these three areas of the Department and the incomes obtained in 2011.